Diseño de un sistema de costos por órdenes de producción para los productos elaborados en la línea de medicamentos naturales de la asociación de cabildos indígenas del norte del Cauca ACIN en Santander de Quilichao, Cauca

Abstract

In the case study carried out on the production and current situation of the costs for production orders of the products made from the natural medicines line of the Association of Indigenous Cabildos de la Zona Norte del Cauca ACIN in order to structure a system of costs for production orders in which it allows them to measure performance, product quality and productivity; including the analysis and synthesis of the total cost of production based on these costs. A prerequisite and fundamental in a cost system for production orders is the possibility of being able to segregate or quantitatively identify the product according to the times, dates and production batches in the natural medicine plant. This system allows joining each of the cost elements (direct materials, direct labor and indirect manufacturing costs), for each job or production order in process. Production costs generate stability within an organization at the time of concatenating a set of activities aimed at preserving, conserving and improving the stability of the organization and its workers, seeking the highest degree of permanence in the market and marking a point reference to continue growing as an organization and take support tools in decision-making on the control of its operating costs. In accordance with the foregoing, this case study is carried out in order to satisfy the need of the Association of Indigenous Cabildos de la Zona Norte del Cauca ACIN, in its financial area, this is because there is no design or implementation of a system of production costs as a support tool in making decisions that revolve around its operating costs.